According to the country (or region) of the laws and administrative regulations, exercise supervision and administration of import and export authority of the state administrative organs. Customs, it is for all goods and goods in and out of the border supervision and inspection and those duties of state organs. Regulation of inbound and outbound means of transport, goods, luggage, postal items and other articles; Duties and other taxes and fees; This passage; Compile customs statistics; To handle other customs operations.

The customs of the People's Republic of China is a country of inbound and outbound means of supervision and management organizations, implementing vertical management system, in the organization is divided into three levels: first level is the general administration of customs; The second level is the guangdong branch, tianjin, Shanghai, a resident office 2, customs and 2 school for the customs directly under the 41 (Shanghai customs college and qinhuangdao customs school); The third level is 562 of the customs directly under the customs institutions. In addition, in Brussels, Moscow, Washington, and Hong Kong has accredited institutions. Chinese customs offcial existing more than 48000 people (including customs anti-smuggling police). Today, there are the first-class national approval of land, sea and air port, 253, in addition to the original approval of the people's government at the provincial level the second port of nearly 200.

China's general administration of customs in accordance with the "customs law" regulation, the inbound and outbound means of transport, goods, luggage, postal items and other goods to regulate. In 2003, the national customs supervision of imports and exports of 1.64254 billion tons, total 22.92 million inbound and outbound means of transport (car, frame), 44.1 million - teu inbound and outbound containers, year-on-year growth of 1.6%, 3% and 26.4%, respectively; Regulation of inbound and outbound personnel 232.59 million people, 96.57 million postal articles, express 53.59 million pieces.